natgillin/translations-raw huggingface dataset:
The objectiveis to ensure that transactions have been executed in accordance with the relevantrules andregulations, that they exist in reality, have been correctly calculated and that the beneficiaries of EU aid havefulfilled their obligations.
Obiectivul constｭ ôn garantarea faptului cｭ operaﾞiunile au fost efectuate ôn conformitate cu regulile ﾙi regle-mentｭrile ôn vigoare, cｭ ele sunt reale, cｭ sumele au fost calculate ôn mod corect ﾙi cｭ bene«ciariiajutoruluicomunitar ﾙi-au ôndeplinit obligaﾞiile.
The audit covers all aspects from receipt or payment by the Commission throughdifferent levels of administration down to individual elements of EU revenue or receipt by the final beneficiary.
Auditul acoperｭ toate aspectele, de la colectarea unui fond sau achitarea unei cheltuieli de cｭtre Comisie, prin diferite nivele administrative, pénｭ la operaﾞiuni individuale ce corespund unei sume colectate de UE sau alocate unui anumit bene«ciardirect.
Statement of Assurance (DAS)
Declaraﾞia de asigurare (DAS)
Since 1994 the Court has been required by the Treaty to provide a Statement of Assurance(DAS - déclaration d'assurance), comprising an opinion on the reliabilityof the European Union’s financial statements and an opinion on thelegality and regularityof the transactions underlying them.
Conform prevederilor stipulate ôn Tratatul Uniunii Europene, ôncｭ din 1994, Curtea are misiunea de a prezenta o Declaraﾞie de asigurare (DAS) cu privire la corectitudinea situaﾞiilor « n a n c i a r e a l e U n i u n i i E u r o p e n e , p r e c u m ﾙ i la legalitatea ﾙi regularitatea operaﾞiunilor ce stau la baza acestora.
The DAS is based on the results of detailed financialaudits.
DAS se bazeazｭ pe rezultatele unor audituri «nanciaredetaliate.
The main objectivesof the DAS are to inform the discharge authority whether:the consolidated financial statements of the general budget of the European Union, drawn up by the European Commission, present a true and fairviewof the financial activities for the year and of the year-end situation; and legal and contractual provisions have been respected when executing the budget.
DAS are ca principal obiectiv de a informa autoritatea care acordｭ descｭrcarea de gestiune dacｭ: situaﾞiile « n a n c i a r e c o n s o l i d a t e a f e r e n t e b u g e t u l u i g e n e r a l a l U n i u n i i E u r o p e n e , s t a b i l i t e d e c ｭ t r e C o m i s i e , p r e z i n t ｭ o imagine «delｭﾙirealｭa activitｭﾞilor «nanciaredinexerciﾞiul«nanciarauditatﾙia situaﾞieidela sférﾙitul acestuia; bugetul a fost executat respecténdu-se prevederile legale ﾙi contractuale.
The Court's overall DAS opinion is based on specific appraisals for each major area of European Union activity whichprovide detailed information on sources of error, weaknesses and how management could be improved.
Opinia globalｭ pe care o oferｭ Curtea ôn cadrul DAS se bazeazｭ pe aprecieri speci«cecuprivireladomeniileprincipale de activitate ale Uniunii Europene; acestea conﾞin informaﾞii detaliate cu privire la sursa erorilor, a de«cienﾞelordinsistemﾙilamodalitｭﾞideômbunｭtｭﾞireagestiunii.
Assessment of the functioning of the internal control systems (particularly the supervisory systems) both at the Commission and in Member and beneficiary States;Audit evidencebased on the testing of a sample of transactions from each budgetary field;Evidence arising from the audits of EU finances carried out by other auditors; and Examination of the annual activity reports and declarationsissued by the Directors-General of the European Commission.
Aceste aprecieri se bazeazｭ pe urmｭtoarele elemente: o evaluare a modului de funcﾞionare a sistemelor de control intern (mai ales a sistemelor de supervi-zare) atét ôn interiorul Comisiei, ôn statele membre cét ﾙi ôn ﾞｭrile bene«ciare; probe de audit obﾞinute prin analizarea unui eﾙantion de operaﾞiuni selectate din «ecaredomeniubugetar; probe de audit provenind din auditurile asupra fondurilor Uniunii Europene efectuate de cｭtre alﾞi audi-tori; analiza rapoartelor anuale de activitate ﾙi a declaraﾞiilor directorilor generali ai Comisiei Europene.
The DAS specific appraisals include monitoring elementsin order to provide an objective assessment of the quality offinancial management and to allow the monitoring of progress over time.
Aprecierile s p e c i « c e ô n c a d r u l D A S c o n ﾞ i n e l e m e n t e de monitorizare pentru a permite o evaluare obiectivｭ a calitｭﾞii gestiunii «nanciareﾙiomonitorizareaevoluﾞieisituaﾞieirespective.
The DAS statement, with accompanying information, is published in the Court's Annual Report, which the Courtdelivers to the European Parliament and Council.
DAS, ônsoﾞitｭ de alte informaﾞii care o susﾞin, este publicatｭ ôn Raportul anual al Curﾞii, care este prezentat Parlamentului European ﾙi Consiliului.
The statement is also published with the financial statements of the European Union in the Official Journal.
Declaraﾞia este publicatｭ, ômpreunｭ cu situaﾞiile « n a n c i a r e a l e U n i u n i i E u r o p e n e , ﾙi ôn Jurnalul O«cial.
In addition to its opinion on the implementation of the general budget, the Court also provides an annual Statement of Assurance on the reliability of the accounts of the European Development Fundsand the legality and regularity of thetransactions underlying them.
Pe léngｭ opinia referitoare la execuﾞia bugetului general, Curtea prezintｭ ôn «ecareanodeclaraﾞiedeasigurarecu privire la corectitudinea conturilor Fondurilor Europene pentru Dezvoltare, ﾙi la legalitatea ﾙi regularitatea operaﾞiunilor care stau la baza acestora. Situaﾞiile « n a n c i a r e a l e o r g a n i s m e l o r U n i u n i i E u r o p e n ef a c o b i e c t u l u n e i o p i n i i de acelaﾙi tip.
Sound financial management audit
Auditul performanﾞei
Value for money:Have the funds been managed in an economic, efficient and effective manner, providingvalue for money for the citizens of the Union?
Utilizarea optimｭ a resurselor: Au fost gestionate fondurile ôntr-un mod economic, e«cientﾙie«cace,astfelôncétsｭ garanteze cetｭﾞenilor Uniunii utilizarea optimｭ a resurselor?
The objectiveis to evaluate how well the Commission and the Member States have applied the principles of soundfinancial management - economy, efficiency and effectiveness - to their management of European Union funds.Such audits are also known as performance audits and value for money audits.
Obiectivul constｭ ôn evaluarea mｭsurii ôn care Comisia ﾙi statele membre au aplicat ôn mod corect principiile performanﾞei gestiunii «nanciare- economicitate, e«cienﾞｭﾙie«cacitate- ônceeacepriveﾙtegestionareafondurilor Uniunii Europene.
According to the Financial Regulation, EU funds should be managed based on the principles of: economy
Conform Regulamentului « n a n c i a r , f o n d u r i l e U E t r e b u i e s ｭ « e g e s t i o n a t e p e b a z a a treiprincipii: e c o n o m i c i t a t e
For a given output or objective, the minimum amount of funds have been used.
Pentru atingerea unui anumit rezultat sau obiectiv, a fost utilizat un minimum de resurse.
Best value has been obtained for the money spent.
S-a atins performanﾞa prin utilizarea fondurilor alocate.
The objectives of the EU policy have been met.
Obiectivele politicii UE au fost atinse.
The Court, in common with other public audit bodies, has two different approaches to sound financial managementaudits, depending on the topic under audit and the risks involved.
La fel ca ﾙi celelalte instituﾞii de audit al «nanﾞelorpublice,Curteapracticｭdouｭtipurideabordｭriônmateriedeaudit al performanﾞei, ôn funcﾞie de obiectul supus auditului ﾙi de riscurile care pot apｭrea.
The first approach is to evaluate the management of the expenditure, and particularly the measures taken to achievevalue for money.
Prima abordare constｭ ôn evaluarea administrｭrii cheltuielilor ﾙi, mai exact, a mｭsurilor luate pentru a garanta utilizarea optimｭ a resurselor.
This involves making an evaluation of the approach taken by management and the systems usedfor ensuring value for money and testing the decisions taken.
Acest lucru implicｭ, pe de o parte, evaluarea strategiei adoptate de conducerea entitｭﾞii auditate, precum ﾙi a sistemelor utilizate pentru a asigura performanﾞa ﾙi, pe de altｭ parte, veri«ca-rea deciziilor luate ôn acest scop.
The audit concludes on whether the approach takenby management was likely to ensure value for money, and if not, how it could be improved.
Auditul trebuie sｭ stabileascｭ dacｭ abordarea pe care a adoptat-o conducerea entitｭﾞii era ôn mｭsurｭ sｭ asigure performanﾞa ﾙi, ôn caz contrar, cum ar putea «eaômbunｭtｭﾞitｭ.
The second approach comprises an assessment of whether a given programme or project met its objectives and achievedvalue for money.
Cea de-a doua abordare constｭ ôntr-o evaluare menitｭ sｭ stabileascｭ dacｭ un anumit program sau proiect a atins obiectivul propus ﾙi a dus la atingerea performanﾞei.
This involves an examination of whether, and how, the objectives of the specific expenditure wereachievedand an assessment of whether the minimum resources were used for that outcome.
Ôn speﾞｭ, trebuie sｭ se analizeze dacｭ obiectivele unei anumite cheltuieli alocate au fost atinse ﾙi prin ce mijloace, ﾙi dacｭ rezultatul a fost atins cu minimum de resurse necesare.
The audit concludes onwhether value for money was achieved for the programme, and if not, how it could be improved.
Concluziile auditului trebuie sｭ stabileascｭ dacｭ s-a atins performanﾞa ôn cadrul programului ﾙi, ôn caz contrar, ôn ce fel ar putea «ômbunｭtｭﾞitｭsituaﾞia.
Completeness all assets and liabilities (including off-balance sheet items) proper to the period are entered in the accounting records
Toate activele ﾙi pasivele (inclusiv elementele din afara bilanﾞului) dintr-o anumitｭ perioadｭ au fost ônregistrate.
Existence and ownership the asset or liability exists at the balance sheet date and is proper to the reporting body
Activele sau pasivele existｭ la data bilanﾞului ﾙi aparﾞin entitｭﾞii.
Valuation the asset or liability is entered into the accounting records at an appropriate value
Activele sau pasivele sunt ônregistrate la adevｭrata lor valoare.
Presentation and publication the asset or liability is disclosed, classified and described in accordance with the applicable financial reporting framework
Activele ﾙi pasivele sunt prezentate, clasi«cateﾙidescrise ôn conformitate cu cadrul de raportare «nanciarｭônvigoare.
Legality and regularity a transaction conforms to the applicable laws and regulations and is covered by sufficient budgetary appropriations
Toate operaﾞiunile sunt efectuate ôn conformitate cu legile ﾙi reglementｭrile ôn vigoare ﾙi sunt acoperite de su«cientcreditbugetar.
Completeness all transactions proper to the period are entered into the accounting records
Audit «nanciar-legalitatea ﾙi regularitatea operaﾞiunilor «nanciare
Reality of operations the transaction is justified by an event which pertains to the body and is proper to the period
Operaﾞiunea este justi«catｭdeunevenimentcareare legｭturｭ cu entitatea veri«catｭônperioadarespectivｭ.
Measurement the amount at which the transaction is recorded is correctly established and entered in the accounting records
Suma cu care este ônregistratｭ tranzacﾞia este stabilitｭ ôn mod corect ﾙi este introdusｭ ôn registrele contabile.
Presentation and publication the transaction is disclosed, classified and described in accordance with the applicable financial reporting framework
Operaﾞiunea este prezentatｭ, clasi«catｭﾙidescrisｭ ôn conformitate cu cadrul de raportare «nanciarｭônvigoare.
Economy the resources are made available at the appropriatetime, are sufficient in quantity, are adequate in quality and are obtained for the lowest possible cost
Resursele sunt disponibile la timp, adecvate din punct de vedere cantitativ ﾙi calitativ ﾙi la un preﾞ cét mai scｭzut.
Efficiency the resources used to meet the objectives of the action provide an optimal ratio between inputs and outputs
Resursele utilizate ôn vederea realizｭrii obiectivelor activitｭﾞii oferｭ un raport optim ôntre intrｭri ﾙi ieﾙiri.
Effectiveness the extent to which objectives are achieved and the relationship between intended and actual impact
Mｭsura ôn care au fost ôndeplinite obiectivele declarate ale unei activitｭﾞi ﾙi raportul dintre impactul dorit ﾙi impactul efectiv realizat.
Each audit is carried out in three main stages: planning; testing; and reporting.
Fiecare audit cuprinde trei faze importante: plani«carea,testarea,ﾙi raportarea.
The Court undertakes the planning of its work programme on a multiannual and annual basis.
Curtea ôﾙi plani«cｭactivitｭﾞileanualﾙimultianual.Programulmultianual permite Curﾞii sｭ de«neascｭﾙisｭactualizeze modalitatea de abordare a auditului.
The multiannual plan allows the Court's strategy to be defined and updated, and the annualplan sets out the specific tasks to be undertakenduring the year in question.
Programul anual prezintｭ misiunile speci«cecareurmeazｭa«efectuate ôn cursul exerciﾞiului «nanciarrespectiv.
In the case of selected audits the work starts with a preliminary studyto assess whether a detailed audit of thespecific task would be worthwhile ie, whether the audit is likely to have an impact and to be cost-effective.
Ôn cazul auditurilor selectate, activitｭﾞile ôncep cu un studiu preliminar menit sｭ determine dacｭ ôntreprinderea unui audit aprofundat este justi«catｭôncazulactivitｭﾞiirespective,maiexactdacｭauditulvaaveaefectuldoritﾙi dacｭ va « r e n t a b i l .
Duringthis stage the auditors collect and analyse data from the European Commission and Member and beneficiary State administrations in order to prepare an overview of the main management and internal control systems.
Ô n a c e a s t ｭ f a z ｭ , a u d i t o r i i c o l e c t e a z ｭ ﾙ i a n a l i z e a z ｭ d a t ef u r n i z a t e d e c ｭ t r e C o m i s i a E u r o p e a n ｭ p r e c u m ﾙi de cｭtre administraﾞiile statelor membre ﾙi ﾞｭrilor bene«ciare,cuscopuldeaformaoimaginedeansamblu a principalelor sisteme de gestiune ﾙi control intern.
The auditorsmake a detailed evaluation of the risks involved and identify sources of potential audit evidence.
Auditorii efectueazｭ o evaluare exactｭ a riscurilor ﾙi stabilesc surse potenﾞiale pentru obﾞinerea probelor de audit.
This informationhelps the auditors define the general and detailed audit objectives and the type and extent of detailed testingneeded to meet them.
Aceste informaﾞii permit auditorilor sｭ stabileas-cｭ obiectivele generale ﾙi detaliate ale auditului, precum ﾙi natura ﾙi amploarea testelor ce urmeazｭ a «efectua-te pentru atingerea acestora.
Audit objectives are a precise statement of what the audit intends to accomplish and/or thequestions the audit will answer.
Obiectivele auditului stabilesc cu precizie care este scopul auditului, ce urmｭreﾙte sｭ ôndeplineascｭ ﾙi / sau ôntrebｭrile la care se vor obﾞine rｭspunsuri prin intermediul acestui audit.
The preliminary study report concludes with an assessment of the expected impactof a detailed audit and its overall cost.
Raportul privind studiul preliminar se ôncheie prin aprecierea efectului aﾙteptat al unui audit aprofundat precum ﾙi cos-turile generale pe care le implicｭ acesta.
For every audit undertaken, the auditors prepare an audit planning memorandum which sets out the audit scope,approach and objectives, and how these are to be achieved in the most efficient and cost-effective way. It includes detailsof the human and other resources needed to complete the task and practical information such as countries to be visitedand how audit evidence is to be collected, as well as the audit timetable.
Pentru «ecareauditôntreprins,auditoriistabilescunplan de audit, care de«neﾙtesferaauditului,abordareaauditului, precum ﾙi obiectivele auditului ﾙi modalitatea cea mai e«cientｭﾙieconomicｭdealeatinge.Acestplanconﾞine date cu privire la resursele umane ﾙi alte resurse necesare realizｭrii auditului precum ﾙi informaﾞii prac-tice cum ar «ﾞｭrileceurmeazｭa«vizitateﾙimetodelecarevor« utilizatepentruobﾞinereaprobelorde audit,sau agenda executｭrii auditului.
The planning memorandum is complementedby an audit programmewhich sets out the audit testing needed in detail.
Acest plan va «completatdeunprogram de audit care prezintｭ detaliat tes-tele de audit necesare.
The audit planning memoranda and audit programmes are submitted for approvalto the audit group responsible.
Planurile ﾙi programele de audit sunt prezentate spre aprobare grupului de audit responsabil.
The purpose of audit testing is to obtain sufficient, relevant and reliable audit evidence to allow the auditors toreach conclusions on the audit objectives.
Testele sunt utilizate pentru a obﾞine probe de audit su«ciente,relevanteﾙideôncredere,care sｭ permitｭ auditorilor elaborarea concluziilor cu privire la obiectivele auditului.
Audit testingis undertaken by audit teams of two or three staff.
Testele sunt efectuate de cｭtre echipe de audit formate din doi sau trei auditori.
The auditors collect evidence in accordance withthe audit programme, both within the European Union institutions and on-the-spot in Member and beneficiary States.
Auditorii colecteazｭ probe ôn conformitate cu planul de audit, atét ôn interiorul instituﾞiilor Uniunii Europene cét ﾙi la faﾞa locului ôn statele membre ﾙi ôn ﾞｭrile bene«ciare.Ônfuncﾞiedetipuldeaudit,acestlucrupresupuneôngeneralanalizareaﾙitesta-rea sistemelor ﾙi operaﾞiunilor la toate nivelele administrative auditate.
Audit evidenceis obtained by the auditor in a number of ways, generally involving examinationof keysupporting documentation, physical inspectionand enquiry.
Pentru a obﾞine probele de audit, auditorul dispune de mijloace diferite printre care examinarea documente-lor justi«cativeimportante,controalele «zicesau interviul.
The type of evidence needed depends on the transactionor audit subject in question and, in particular, on the conditions for receiving the EU aid.
Natura probelor necesare depinde de operaﾞiunea ôn cauzｭ, de obiectivul auditului ﾙi, ôn mod deosebit, de condiﾞiile ôn care s-a obﾞinut ajutorul comunitar.
For example an auditof the suckler cow premium paid to farmers will require the auditor to obtain proof that the livestock existed,met the specific eligibility criteria such as age and that it was held by the farmer during the eligibility period.EU aid paid for regional infrastructure projects requires proof of the physical existence of the project as well asthe reality and eligibility of the costs incurred by the beneficiary and claimed for reimbursement.
De exemplu, ôn cazul unui audit cu privire la alocaﾞia pentru viﾞel, care este acordatｭ agricultorilor, auditorul va trebui sｭ obﾞinｭ probe care sｭ ateste faptul cｭ ﾙeptelul existｭ ôntr-adevｭr, cｭ acesta corespunde standardelor speci«cedeeligibilitate(vérstｭ,etc.)ﾙicｭafostônproprietateaagricultoruluiônperioadaeligibilitｭﾞii.Fiindvorbade ajutor comunitar ôn sprijinul proiectelor de infrastructurｭ regionalｭ, ar «indicatsｭseobﾞinｭprobeatétcuprivire la existenﾞa «zicｭaproiectului,cétﾙilarealitateaﾙieligibilitateacheltuielilorpentrucarebene«ciarula solicitat rambursarea.
Systems based audit approach
Abordarea auditului pe sisteme
Audits generally involve the direct testing of a sample of transactions in order to obtain the necessary supporting evidence.
Un audit presupune ôn general efectuarea unor teste directe pe un eﾙantion de operaﾞiuni pentru a obﾞine pro-bele de audit necesare.
However, the extent of this testing can be reduced when reliance is placed on the internal control systems,where it is possible and economic to do so.
Durata acestor teste poate sｭ «etotuﾙiredusｭ,dacｭacestlucruesteposibil,economicﾙi dacｭ sistemele de control intern sunt de ôncredere.
The systems based approachstarts with a detailed examination andtesting of the design and functioning of the audited body's internal control systems, to obtain evidence of their effectiveness.
Abordarea pe sisteme ôncepe printr-o analizｭ aprofun-datｭ a modului de concepere ﾙi funcﾞionare a sistemelor de control intern ale entitｭﾞii auditate, precum ﾙi prin testarea acestor elemente, obiectivul «indobﾞinereaprobelorcuprivirelae«cacitatealor.
Internal control systemsare the systems put in place by management to ensure: the achievement of the body's objectives in an economic, efficient and effective manner; adherence to external rules (laws, regulations) and management policies; the safeguarding of assets and information; the prevention and detection of fraud and error; and the appropriate quality of accounting records and the timely production of reliable financial and management information.
Sistemele de control intern sunt sistemele concepute de responsabilii entitｭﾞii auditate cu scopul de a garanta: realizarea obiectivelor entitｭﾞii ôntr-un mod economic, e«cientﾙie«cace; respectarea reglementｭrilor externe (legislaﾞia) ﾙi a politicilor interne de gestiune; protecﾞia activelor ﾙi a informaﾞiei; prevenirea ﾙi detectarea fraudelor ﾙi a erorilor; calitatea ônregistrｭrilor documentelor contabile ﾙi transmiterea, ôn timp util, a unor informaﾞii cu caracter «nanciarﾙiadministrativdeôncredere.
If the audit testing shows that the systems are well conceived and operating effectively, the amount of direct testingof transactions necessary to meet the audit objectives can be reduced.
Dacｭ din teste rezultｭ cｭ sistemele sunt bine concepute ﾙi funcﾞioneazｭ ôntr-un mod e«cace,numｭruldeteste directe pe operaﾞiuni, necesare realizｭrii obiectivelor auditului, poate «redus.
The systems based approach is used for both financial and sound financial management audits and has the advantageof providing detailed observations on the internal control systems allowing systematic weaknesses to be identified andsuggestions made for improvement.
Abordarea pe sisteme este utilizatｭ atét pentru auditurile «nanciare,cétﾙipentruauditurileperformanﾞei.Eaprezintｭ avantajul cｭ oferｭ observaﾞii detaliate asupra sistemelor de control intern ﾙi, prin urmare, permite identi«careade«cienﾞelordinsistemﾙiformulareaunorrecomandｭripentruômbunｭtｭﾞireasituaﾞiei.
After the completion of the audit work, the audit team drafts an official letter setting out the detailed findings.This statement of preliminary findings is signed by the Court Member responsible for the audit task concerned andis addressed to the auditees, either: the Member State authorities responsible for the management of the EU funds in the case of sharedmanagement expenditure; the European Commissionin the case of directly managed expenditure; or the other EU institutionsin the case of audit of their own expenditure.
Comisiei Europene ôn cazul unei gestiuni directe a cheltuielilor; celorlalte instituﾞii UE, dacｭ auditul se referｭ la cheltuielile proprii.
The purpose of the statement is to allow the auditees to confirm the factual accuracy of the Court's audit findingsand to give them the opportunity to provide any further information or explanations that may be necessary.
Obiectivul acestui raport de constatｭri preliminare este de a permite entitｭﾞilor auditate sｭ con«rmeexactitateadatelor constatate de cｭtre Curte ﾙi sｭ ofere toate informaﾞiile suplimentare sau explicaﾞiile ce ar putea «utile.
Once the auditors have obtained sufficient, relevant and reliable audit evidence, the information is analysed and used asa basis to arrive at conclusionson each of the audit objectives.
Cénd auditorii au obﾞinut su«cienteprobedeaudit,relevanteﾙideôncredere,datelesuntanalizateﾙiservescdrept punct de plecare pentru concluziile formulate asupra obiectivelor auditului.
The purpose of audit reports is to communicate the results of the Court's work to the auditee, the discharge authorityand the general public.
Rapoartele de audit au ca scop comunicarea rezultatelor activitｭﾞilor Curﾞii cｭtre entitatea auditatｭ, cｭtre auto-ritatea care acordｭ descｭrcarea de gestiune ﾙi cｭtre cetｭﾞenii UE.
The publication of audit reports is an important element for ensuring transparency within theprocess of oversight over the management and use of EU funds.
Publicarea rapoartelor de audit reprezintｭ un element important ôn asigurarea transparenﾞei procesului de supraveghere a gestionｭrii ﾙi utilizｭrii fondurilor comunitare.